NO.PZ2018062004000041
问题如下:
The minimum information not required under IAS No.1 is:
选项:
A.
changes in equity
B.
changes in income
C.
financial position
解释:
B is correct. A statement of comprehensive income will be reported under IAS No. 1, rather than a statement of changes in income. There is no statement of changes in income.
我想问这道题为什么A选项change in equity代表资产负债表,但B选项change in income不能代表损益表呢